After the visit from HMRC the trader should generally:

(1)not believe that his VAT affairs are completely in order if HMRC query nothing.

They may have overlooked a matter and only examined part of the business. A trader can rarely use estoppel against HMRC even where they have visited him and queried nothing (Short (1989) 4 BVC 1,427). If HMRC should have queried a matter during an earlier visit, then sometimes a trader successfully exerts moral pressure on HMRC to restrict the correct application of the law to supplies made after the visit during which the query arose;

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